Overview of Legal Steps/ Processes If a Relative Dies in Thailand

Over the years, our firm has been contacted by many foreigners who have had a family member living in Thailand who passed away. Those who died in Thailand often had various assets in the Kingdom, such as bank accounts, real estate (such as a condominium) and vehicles etc and the foreigner’s relatives now had to navigate the Thai legal system in order to finalize their estate with respect to such property located in the Kingdom. This article shall cover some of the more important matters which surviving relatives should be aware of before embarking on this journey. Death Certificate If your relative has died in Thailand then one of the key documents which you are going to need is the death certificate. This is issued by the Thai Government and will state various details of the deceased including their full […]

Tax Judgment EP6 VAT and Non-deductible Input VAT

Q : Shall the business operation on goods transportation inside and outside Thailand be liable for VAT and how is it? Shall the input VAT on the goods transportation outside Thailand be taken as a tax credit in VAT computation? A : The business operations on the goods transportation from inside to outside Thailand and the goods transportation from outside to inside Thailand are deemed business partially performed or service used in Thailand and shall be subject to VAT. Nevertheless, the business operation on the goods transportation outside Thailand from one country to another country despite the client correspondence or client contact done in Thailand is deemed business of which none of its part performed or service not provided in Thailand. Therefore, it shall not be subject to VAT in accordance with Section 80/1 (3) of Thai Revenue Code (“TRC”), […]